This series contains surviving accounts of the Exchequer of Henry II, Richard I and John as dukes of Normandy prior to the loss of the duchy to Philip II of France in 1204.
The main contents of the series are rolls or parts of rolls for the years 1180, 1184, 1195, 1198 and 1203, quite similar to the English Pipe Rolls (E 372). There are also two accounts of income and expenditure by individual officials. The officials who rendered account annually were vicomtes, who accounted for the old-established feudal, legal and customary renders from the duke's old demesne in their vicomtes, and had some military functions; the prevots, who accounted for some of the duke's demesnes in their prevotes, and were based often in new castles; and the bailiffs, newer officials usually based in ducal castles who exercised largely judicial powers and so accounted for fines, proffers, amercements and special receipts from their bailliages which were not included in the farms. The distinction between the different types of local unit became less clear-cut and the use of the terminology less consistent as a result of reorganisation during the later twelfth century, and some bailiwicks recently referred to as bailliages became known as vicomtes, leaving a complex pattern of local government which is reflected in the rolls.